1. Field of the Invention
The present invention relates to a computing method for accounting, and more particularly, to a computing method for accounting for use in a simplified closing system, which simplifies accounting operations of the kind that are based on the double-entry bookkeeping method and makes it possible to input a high volume of data simply and instantaneously.
2. Related Arts
Forms of accounting sheets based on the double-entry bookkeeping method are widely used for accounting. Doing double-entry bookkeeping makes the accounting operations complicated and troublesome. That is why many companies and individuals are retaining experts or accountants to do the bookkeeping.
Instead, the personal computer on which a double-entry bookkeeping application is run can also be used to do the bookkeeping electronically, but in this case, the input processing is complicated, or it requires much time to create financial documents.
As matters now stand, however, regardless of whether the companies and individuals have the experts or spend lots of time and cost for accounting operations, what they can obtain will be terminal accounts and monthly trial balance at the most. The statement of accounts and relevant documents, such as account and financial sheets, which are created in the process of settling accounts, are all important, and they should be kept as the past records.
The accounting operations, however, have essentially another intended object of creating the statement of accounts and other accounting documents each time a transaction is input (entered) so that the financial documents can be a “compass for business management” indicating current circumstances and a perspective on future business. Such an essential object cannot be attained in conventional computing methods for accounting because they are incapable of creating the statement of accounts and other documents each time a transaction is entered.